The Role of Strategic Management in Improving The Quality of Accounting Informat

1. DOI: http://dx.doi.org/10.25105/imar.v20i2.7591 IMAR Indonesian Management and Accounting Research https://www.e-journal.trisakti.ac.id/index.php/imar Received: 18 Jan 2020 Revised: 01 May 2020 Accepted: 27 Jun 2020 Indonesian Management and Accounting Research ISSN: (e) 2441-9724 (p) 1411-8858 Volume 20 Number 02 July 2021 The Role of Strategic Management in Improving The Quality of Accounting Information Systems at Insurance Companies in Indonesia Afrizon 1Department of Accounting Faculty of Economic And Business, University of Bung Hatta, Padang, Sumatera Barat, Indonesia afrizons@gmail.com Reskino* 2Department of Accounting Faculty of Economic And Business, Syarif Hidayatullah State Islamic University Jakarta, Indonesia reskino@uinjkt.ac.id *Correspondence Author Abstract This study aims to test the role of strategic management in improving the quality of accounting information systems. The subject of this research is an insurance company in Indonesia with a sample of 35 insurance companies. The sample consists of life insurance companies, general insurance companies, and state-owned insurance companies in Indonesia listed in Financial Services Authority. The statistical tests show that the influence of strategic management on the quality of accounting information systems is significant. Thus it is concluded that Strategic Management affects the quality of accounting information systems. Implementation of Strategic management in improving the quality of accounting information systems can be done by adopting changes in policies and rules both coming from the internal and external environment. Furthermore, information systems can describe the mission and support the organization's goals to achieve a competitive advantage. The research of strategic management on accounting information systems in insurance companies has not been much studied. It currently still requires an in-depth study on the role of strategic management in the quality of accounting information systems. Different times and places make this research different research instruments with indicators that match the phenomenon that occurs today to answer the problems that occur. Keywords: Strategic Management, Quality of Accounting Information System, Value Added, Performance of the company

2. The Role of Strategic Management in Improving The Quality of Accounting Information Systems at Insurance Companies in Indonesia Afrizon Reskino INTRODUCTION Accounting is an information system that generates information in financial reporting and communicates the information used in the decision-making process (Horngren et al., 2007, & Warren et al., 2014). In line with the above (Wild et al., 2000) and (Barganof et al., 2010) also reveals that accounting is an information and measurement system that functions in identifying, storing, and communicating relevant and reliable information to users as well as comparable which related to the business activities of an organization in decision making. Information systems that produce accounting information are called Accounting information systems. The accounting information system is the most important in an organization(Wilkinson et al., 2000), touches almost into most human life(Wilkinson et al., 2000), and an "accounting's principal goal" for individuals and organizations(Barganof et al., 2010). An accounting information system is a collection (integration) of sub-systems/components, both physical and non-physical, interconnected and cooperating in harmony to process transaction data related to financial problems into financial information (Warren et al., 2014). Romney and Steinbart (2015) stated that the application of accounting information systems in the company could provide value for users by providing various financial information. This information improves the efficiency and effectiveness of corporate operations, improves planning, control, and decision-making, and ultimately can improve the company's overall performance. However, based on facts found in the field shows up to date, the implementation of accounting information systems in Indonesia is still experiencing problems in various organizations, both public and private organizations. In some non-bank financial institutions (NBFI), there is still a non- qualified accounting information system. The Deputy Commissioner of Non-Bank Financial Industry Supervisory of OJK said that OJK would ensure the information systems used by financial institutions are guaranteed a proper operation because the reliability of the information system used is not as expected. In the banking and insurance industry, the Board of Commissioners of the Financial Services Authority (OJK) in 2012, Kusumaningtuti (2012) stated data from the Global index released by the World Bank in 2012, access to accounting information systems in developing countries 142

3. Indonesian Management and Accounting Research ISSN 2441-9724 (Online) ISSN 1411-8858 (Print) Volume 20 Number 02 July 2021 including Indonesia is still low. Furthermore, Noor (2013), Executive Director of the General Insurance Association of Indonesia (AAUI), said that 80% of the general insurance industry companies do not yet have an integrated information technology system. In contrast, interconnected systems can support more accurate and faster decision-making. The phenomenon occurs in the insurance industry, as stated by the Head of Regulation and Best Practices of AAJI (Sumaryono, 2014). AAJI proposed that the Coordination of Benefit (CoB) scheme be improved. Like, the registration process BPJS Health participants. In CoB's discussion, there are differences between interested parties, such as the managed care system and the legal basis for CoB implementation. The National Social Security Council (DJSN) considers that CoB has no basis in Law No. 40 of 2004. The private insurance industry players admitted that they were surprised why the basic issues of the CoB Law only surfaced after the discussion of the long-running benefit coordination scheme. The scheme involved business entities registering their employee participation in BPJS Health because it is mandatory. According to Susanto (2015), the better the quality of information owned by an organization, the better the communication that occurs therein—improving the quality of communication within an organization, the better the organization's integrity. Then Susanto (2015) said information is usually presented according to user needs. Value of Information and increasing decisions can be affected by the quality of the information taken. Quality accounting information has value and is useful to the user (Ward & Peppard, 2002). From various phenomena information generated by government and private institutions, especially in insurance companies and banks, is still not qualified. The problem of low-quality Accounting Information in Indonesia is still happening. The quality of information depends on how the information process is made. Garrison and Noreen (2000) stated that the business environment had undergone enormous changes over the past two decades. Strategic Management is a more effective new approach that improves the quality of accounting information systems in an organization (Ward & Peppard, 2002). Strategic Management is an ongoing process to adapt to changes in the corporate environment both inside and outside the company to grow and survive for extended periods (Geenhuizen et al., 2008). mentioned above, accounting 143

4. The Role of Strategic Management in Improving The Quality of Accounting Information Systems at Insurance Companies in Indonesia Afrizon Reskino The phenomenon occurred in the insurance industry, as stated by the Head of Regulation and Best Practices of AAJI (Sumaryono, 2014). AAJI proposed that the Coordination of Benefit (CoB) scheme be improved. Like, the registration process BPJS Health participants. In CoB's discussion, there are differences between interested parties, such as the managed care system and the legal basis for the implementation of CoB. Private insurance industry practitioners are surprised to find out why the basic issue of the new CoB law surfaced after the discussion of the benefits coordination scheme went so long. Each organization is responsible for planning, organizing resources, directing employees, and controlling operations(Garrison & Noreen, 2000). Conditions related to the application of Accounting Information System Qualified require the support of top management through a strategic management process adequate. An accounting information system is a medium to generate information and help the best decision- making (Susanto, 2016). Furthermore, Fitrios (2017) proved that the strength of leadership behavior would be able to improve the quality of accounting information systems Based on the above, the authors are motivated to examine the influence of strategic management on accounting information system Quality. LITERATURE REVIEW Strategic Management Heidman et al. (2008) said that strategic management is the process of continuously adapting to changes in a firm's external and internal environment in order to ensure its long-term survival and growth”. Bosemann and Phatak (1989) also expressed that strategic management is concerned with determining the future direction of an organization and implementing decisions to achieve the organization's long and short-term objectives. Wheelen et al. (2015)said that the definition of strategic management is set managerial decisions and actions that determine a corporation's long- run performance”. Campbell et al. (2002) explained that strategic management could be viewed as a set of theories, frameworks, tools, and techniques designed to explain the factors underlying organizations' 144

5. Indonesian Management and Accounting Research ISSN 2441-9724 (Online) ISSN 1411-8858 (Print) Volume 20 Number 02 July 2021 performance and assist managers in thinking, planning, and acting strategically. Furthermore, Alkhafaji (2003) also explained that strategic management is the process of assessing the corporation and its environment to meet the organization's long-term objectives. It refers to the series of decisions taken by management to determine the long-term objectives of the organization and the means to achieve these objectives. Dimensions and Indicators of Strategic Management Wheelen et al. (2015) state four essential dimensions/models of strategic management: (1) Environmental Scanning with two indicators: (a) Monitoring, evaluating, and disseminating information from the external and internal environments and (b) identifying strategic factors that are external and internal elements. (2) Strategy Formulation (Planning) with the following indicators (a) Mission: Stating Purpose, (b) Objectives: listing Expected Results, (c) Strategy: defining The competitive advantages (d) Policies: Setting guidelines. (3) Strategy Implementation, with the following indicators, (a) Program or Tactic; Defining Action, (b) Budgets: Costing Programs, and (c) Procedures: Detailing Activities. (4) Evaluation And Control. With Indicators As Followed: (a) Evaluation and control and (b) Performance. Similar opinions for the dimensions and Strategic Management Indicators are also presented by Bosemann and Phatak (1989) in the following statement: Strategic Management has two primary dimensions: (1) Strategic Planning, with indicators (a) Formulation of Concerning the total policy, (b) Philosophy and policies, (c) Determination of strategic objectives, (d) Method of Achieving Organization Objectives. (2) Strategic Implementation, with the following indicators (a) Control is concerned with making a variety of managerial decisions, such as the type of organizational structure, leadership styles, management information systems, (b) monitoring and evaluation systems used to ensure that the organization objectives are reached effectively. Caillouet and Lapeyre (1992) also suggest strategic management dimensions as follows: (1) Defining a mission, (2) setting goals, (3) Formulating a strategic plan, (4) Implementing A strategic plan, and (5) Evaluating the Strategic Plan. Based on the dimensions and indicators that Bosemann and Phatak have put forward (1989), Wheelen et al. (2015), Campbell et al. (2002), 145

6. The Role of Strategic Management in Improving The Quality of Accounting Information Systems at Insurance Companies in Indonesia Afrizon Reskino Caillouet and Lapeyre (1992) and Steiss, (2003), the dimensions and indicators used in this study are (1) Environmental Scanning. with the following indicators: (a) Monitoring, Evaluating and disseminating information from the external and internal environment. (b) identify strategic factors that are external and internal elements. (B) Objectives: listing Expected Results, (c) Strategy: defining The competitive advantage, (d) Policies: Setting guidelines, (3) Strategy Implementation, (b) Objectives: with indicator (a) Program or Tactic; Defining Action, (b) Budgets: Costing Programs, (c) Procedures: Detailing Activities. (4) Evaluation And Control. With indicators as below (a) Control is concerned with making various managerial decisions, such as the type of organizational structure, leadership styles, management information systems, (b) monitoring and evaluation systems used to ensure that the organization objectives are practical. Accounting information system. An accounting information system is a system. So to understand the accounting information system must first be understood in advance what a system is, information, information systems, accounting. Susanto (2013) defined an accounting information system as a collection (integration) of the sub-system/components, both physical and non-physical, that are interconnected and cooperate in harmony to process transaction data related to financial issues into financial information. A similar definition of an accounting information system was also raised by Bodnar and Hopwood as follows “An accounting information system (AIS) is a collection of resources, such as people and equipment, designed to transform financial and other data into information. This information is communicated to a wide variety of decision-makers. AISs perform this transformation whether they essentially manual system or thoroughly computerized”. An accounting Information System is a collection of resources, such as people and equipment designed to transform financial and other data into information, communicated to decision-makers. Different opinions related to the definition of accounting information system proposed by Romney and Steinbart (2015) in the statement as follows: “Accounting information system is a system that collects, records and processes data to generate information for decision- makers." In line with the above statement, Barganof et al.'s (2010) understanding of accounting information systems are as follows: “An 146

7. Indonesian Management and Accounting Research ISSN 2441-9724 (Online) ISSN 1411-8858 (Print) Volume 20 Number 02 July 2021 accounting information system is a collection of data and processing procedures that creates needed information for its users. AIS as a set of components that collet accounting data, store it for future uses, and process it for end-users." An accounting information system collects data and processes procedures that create the necessary information for its users. Accounting information systems as a set of components that collect accounting data, store them for future use, and process for end-users Stair and Reynold (2012) defined an accounting information system is as an information system related to financial transactions. The transactions are measured in the form of money, using a highly structured framework that includes several sub-systems and has a basic duality (some are given there are accepted). From the above definition, an accounting information system is the various components/resources of an organization used to collect and process data/financial transactions into financial information used by various parties for decision-making. Dimensions and Quality Indicators of Accounting Information Systems The quality of accounting information systems can be measured from different angles. Stair and Reynold (2012) said that the quality of accounting information systems could be seen from 4 (four) dimensions as he put forward in the following statement “A quality information system is usually flexible, efficient, accessible, and timely." Furthermore, DeLone and McLean (1992) said the quality of information systems could be seen in the perspective of ease to use, system flexibility, and ease of learning. In addition, according to Horan and Abhichandani (2006), the characteristics of accounting information system quality can be described as follows: utility, reliability, efficiency, customization, and flexibility. In line with DeLone and McLean (1992), measures the quality of accounting information systems with: Ease of use, Ease of learning, User requirements, System features, Sophistication, Integration, and Customization. From the various dimensions that have been described above can be said that the dimensions of accounting information system quality used in this study are: flexibility, integration, ease of access, and ease of use. Further, Romney and Steinbart (2015) explained that the concept of flexibility is the ability of the system to handle operational and changes that System accuracy, Flexibility, 147

8. The Role of Strategic Management in Improving The Quality of Accounting Information Systems at Insurance Companies in Indonesia Afrizon Reskino arise in operation. Integration by (Satzinger et al., 2009) is the components of information systems (hardware, software, brainware, databases, procedures, and communication networks) connecting harmoniously to function together in a system. Ease of access (accessible), according to Huang et al. (2004), refers to the ease of access to information that can be accessed or extracted from the system. Further, Romney and Steinbart (2015) suggested that easy access (accessible) is system access for users that can be implemented anywhere. Ease of Use in accounting information systems implies the system must be user-friendly(Romney & Steinbart, 2015). Further, Bailey and Pearson (1983) described the concept of user-friendly refers to a system that is easy to use, well documented, has a fast turnaround time. A similar opinion was expressed by Thompson and Cats-Baril (2003) in the statement that ease of use was how easy the information/technology system could be used. FRAMEWORK FOR THINKING AND HYPOTHESES DEVELOPMENT Ward and Peppard (2002) suggested that in achieving an effective information system, a new top-down approach was required for a strategy for managing the information system. At the same time, Caillouet and Lapeyre (1992) expressed that to benefit from the strategic management process fully required an information system within an organization. An accounting information system is necessary to gain the full advantage of the strategic management process in the organization. In building a competitive advantage in business, the initial focus in strategic management is to build support systems such as accounting information systems and cover all information systems technologies (Alkhafaji, 2003). The information system is designed to provide the information needed to perform the functions of the management function. Alkhafaji (2003) and David (2011) also state that strategic management integrates marketing, finance, accounting, production, operations, research and development, and information systems to achieve organizational success. Similarly, Galliers and Leidner (2014) also argued that the application of information systems is influenced by three main topics of information, information technology, and strategic management. The opinion is also reinforced by Romney and Steinbart (2015) statement that 148

9. Indonesian Management and Accounting Research ISSN 2441-9724 (Online) ISSN 1411-8858 (Print) Volume 20 Number 02 July 2021 three factors influence the design of an AIS, developments in information technology /IT, strategy, and organizational culture. Furthermore, one of the research results (Mulyani et al., 2016) provided additional evidence that there is an influence strategy and performance of SBUs in the organization against the design of management accounting information systems.One result provides additional evidence on the role of MAS design on the relationship between organization strategic priorities and SBU performance. Mulyani et al. (2016)and Ebrahimi and Sadeghi (2013) studies also stated that the clarity of vision as part of the strategic management process influences the quality of the Information system. Similarly, the research that Ebrahimi and Sadeghi have done (2013) provides empirical evidence that there is a significant relationship between strategic management based on a Balanced Scorecard to the performance of information systems. There is a significant relationship between strategic management based on a balanced scorecard and information systems performance. Calhoun and Lederer (1990) stated the results of research based on empirical evidence known that there is influence between Strategic management on information system (The study result of strategic alignment correlate with information system). Based on the theories and the results of previous research, it can be concluded that Strategic Management affects the performance/quality of information systems (accounting information system and management accounting information system). Based on the literature review and frame of mind above, the hypothesis in this study: "Strategic Management Affects the Quality of Accounting Information Systems." MATERIALS AND METHODS This research uses descriptive and verification research methods intended to break down the phenomenon and prove the fact-based research hypothesis in the field. The subject of this research is insurance companies in Indonesia, with the unit and target of the research population being life insurance companies and loss insurance companies. Amount 35 of 114 insurance companies can be processed. The data collected were ordinal data transformed into interval data using MSI (Method of Successive Internal). The hypothesis test of this research using the help of the statistical program SPSS (Statistical Product and Service Solutions). 149

10. The Role of Strategic Management in Improving The Quality of Accounting Information Systems at Insurance Companies in Indonesia Afrizon Reskino The validity and reliability test was tested in testing the quality of data. A validity test is intended to assess the ability of the measured variable. In contrast, the reliability test is intended to determine the accuracy, accuracy, or consistency of data collection tools in disclosing specific symptoms of a group of data. Validity test results indicate that the value of the measurement variable and Quality accounting information system is above the critical value of 0.30. This value means that the questions raised as an indicator of leadership behavior measurement and accounting information system can measure these variables. Hypothesis Testing Before performing hypothesis testing, a simple regression equation is established before performing hypothesis testing, intended to determine the direction of the relationship between independent and dependent variables. With the statistic equation as follows: Each hypothesis will be tested by a linear regression analysis tool to test the influence of the independent variable with the dependent variable—data processed by using SPSS. Table 1: Testing Research Model ANOVA Sum of Squares 7.223 5.415 12.637 Model 1 df Mean Square F Sig. .000b Regression Residual Total 1 7.223 .164 44.021 33 34 a. Dependent Variable: AISQ b. Predictors: (Constant), SM Table 1 above shows that the value of the F-test of 44.021 with a significance level of 0,000 is smaller than alpha level 5%, its meaning, and that the dependent variable in this research significantly influences variable independence. So it can be concluded that the research model proposed in this study is acceptable. 150

11. Indonesian Management and Accounting Research ISSN 2441-9724 (Online) ISSN 1411-8858 (Print) Volume 20 Number 02 July 2021 Table 2: Testing Hypothesis Coefficients Unstandardized Coefficients B Std. Error .011 .580 .987 .149 a. Dependent Variable: AISQ Standardized Coefficients Beta .756 95.0% Confidence Interval for B Lower Bound Upper Bound -1.168 .684 Model (Constant) SM t Sig. .985 1 .019 6.635 .000 1.191 1.290 In the above table, it can be said that the value of the t statistic variable Management Strategy of 6.635 with a value of significance value of 0.000 is smaller than the level of alpha 5%, which means that Strategic management variables significantly influence variable Quality accounting information system. The regression equation shows that Strategic Management influences accounting information system quality which is seen from the regression coefficient generated equal to 0.756. It means the better. The Strategic Management at the company, the better the accounting information system Quality Hypothesis testing is intended to determine the effect of Strategic Management on Quality accounting information systems. The statistical hypothesis is: H0 = no Influence Strategic Management on accounting information system. H1 = There is an influence of Strategy Management on the Quality accounting information system. The statistical tests show that the t arithmetic Strategic Management Process value is 6.635 at a significance level of 0.000. The t value of the table at the 5% significance level and N (35-2.) = 33 for the two- tailed test is 2.035. Thus can be determined that: t arithmetic> t table, where 6.635> 2.025, where H0 rejected and H1 accepted, which means there is influence Strategic Management on the quality of accounting information system. Furthermore, the significance value of 0.000 is smaller than the specified alpha value of 0.05, indicating that the influence of Strategic Management on the quality of the accounting information system is significant. Thus based on the results of testing the hypothesis above can be concluded that Strategic Management significantly influences the quality of accounting information systems. 151

12. The Role of Strategic Management in Improving The Quality of Accounting Information Systems at Insurance Companies in Indonesia Afrizon Reskino RESULT Strategic Management was measured through 4 (four) dimensions of environmental scans, strategy formulation, strategy implementation, and evaluation. The environmental scanning dimension is measured by 2 (two) indicators: monitoring, evaluating, and disseminating information from external and internal environments and identifying strategic factors of external and internal elements. Furthermore, the dimensions of formulating strategies are measured through 4 (four) indicators that formulate the total mission of the organization, clarity of goals and objectives, programming goals and objectives into more specific programs, and determining policies to achieve competitive advantage. The dimension of strategy implementation is measured through 2 (two) indicators that are designing organizational processes to implement the program and plan, approve, and set activity in detail. Finally, the evaluation and control dimension is measured through 2 (two) indicators that always pay attention to various managerial decision-making and monitoring and evaluation systems used to ensure that organizational goals are achieved. The result of the hypothesis testing of the influence of Management Strategy (Management Strategic) on the quality of accounting information system shows that Strategic Management (Strategic Management) influential significant to quality accounting information system. This study provides empirical evidence that the better Strategic Management (Strategic Management) then the increasing quality of accounting information systems. The results of this study were consistent with the statement of Ward & Peppard (2002), Caillouet and Lapeyre (1992), Alkhafaji (2003), and David (2011). They stated that management strategies relate to accounting information systems. Galliers and Leidner (2014) argue that the application of information systems is influenced by three main topics: information, information technology, and Management Strategy. A residence is also reinforced by the statement from (Romney & Steinbart, 2015) that three main factors influence information systems development: information technology, organizational structure, and strategy. The results of this study are also consistent with (Chong & Chong, 1997) and (Ebrahimi & Sadeghi, 2013) studies providing empirical evidence that there is a significant relationship between the Management Strategy on the performance of accounting information systems. Also 152

13. Indonesian Management and Accounting Research ISSN 2441-9724 (Online) ISSN 1411-8858 (Print) Volume 20 Number 02 July 2021 consistent with the research (Calhoun & Lederer, 1990), there is significant influence between Management Strategy on accounting information systems. The phenomenon of the problem is not integrated. It is not easy to use an accounting information system through strategic management. It can be explained by some notes that continuously perform monitoring and evaluation of from external and internal environment. The clarity of objectives and targets of systems and organizations is biased in line. Determine policies to achieve a competitive advantage. Organizational processes for implementing approved programs and plans should be well designed and detailed, and monitoring and evaluation systems used to ensure that organizational goals are effectively achieved. Susanto (2015) stated that the quality of the accounting information system could also be caused by not being flexible, difficulty to use, difficulty accessing time, and low-security level when integrated. CONCLUSION Based on the above phenomenon and discussion, it could be concluded that the results of this study could answer the problems raised through the phenomena that occur. Some non-bank financial industries (IKNB) still found the accounting information system was not qualified and the reliability of the information system used was not in accordance with the expected. Access to accounting information systems in developing countries, including Indonesia, is still low in the banking and insurance industries. Companies in the general insurance industry do not yet have an integrated information technology system. Various phenomena above occurred because of not yet applied Strategic management process well, so Accounting Information System is not qualified. This problem could be solved if continuous monitoring and evaluation of external and internal environment, the target system, and organization aligned. In order to achieve the company's competitive advantage could be achieved, the organization, through a quality information system, can implement programs and plans that have been approved with an effective monitoring and evaluation system. 153

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